[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sitca_invest-115-2-043":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"sitca_invest","投信投顧業務員資格測驗——證券投資與財務分析","c10",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sitca_invest-115-2-043","115-2",43,"甲公司於 X1 年初支付$800,000 購入一套系統，預計使用年限為 10 年，無殘值。若採用直線法折舊，但 X3 年改用雙倍餘額遞減法，則 X3 年的折舊費用為多少？",[13,14,15,16],"$96,000","$100,000","$102,000","$160,000",3,"財務報表",1,"折舊方法變動屬會計估計變動,採推延適用:不重編以前年度,改以變動當年年初帳面金額按剩餘年限重算。直線法每年折舊 800,000÷10=80,000,X3 年初帳面金額 800,000−80,000×2=640,000;剩餘年限 8 年,雙倍餘額遞減法折舊率 2÷8=25%,X3 年折舊 640,000×25%=160,000,(D) 正確。(C) 是誤以為自始就用雙倍餘額遞減法(第三年 102,400)。(B) 誤以原始成本 800,000 除以剩餘年限 8 年,(A) 與任一標準算法都對不上。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sitca_invest-114-3-026","下列敘述何者錯誤?",26,{"id":28,"question":29,"qno":30},"sitca_invest-114-3-027","下列哪一項不能列為流動資產?",27,{"id":32,"question":33,"qno":34},"sitca_invest-114-3-028","下列何者不是企業與客戶訂定合約時依 IFRS15 認列收入之必要條件?",28,{"id":36,"question":37,"qno":38},"sitca_invest-114-3-029","下列關於折舊費用的敘述何者為非?",29,{"id":40,"question":41,"qno":42},"sitca_invest-114-3-030","初牛牧場 X3 年初以$130,000 購入一批蛋雞以生產雞蛋。X3 年飼養人員薪資$14,000、飼料成本$120,000，期末評估之公允價值為$135,000，若出售將發生出售成本$110,000。試問X3 年財務報表中此批蛋雞之帳列金額為何?",30,{"id":44,"question":45,"qno":46},"sitca_invest-114-3-039","秋田公司宣告並發放所持有的 100,000 股福島公司股票做為財產股利，當時帳列之福島公司股票成本為每股$20，市價則為每股$30，而福島公司股票面額為每股$10。假設宮城公司收到 1,000 股福島公司股票，則宮城公司應認列之股利收入金額為：",39,1785904155915]